The tariff classification and country of origin marking of a diesel engine and transmission assembly from Germany

NY F83952 March 24, 2000 CLA-2-84:RR:NC:MM:106 F83952 CATEGORY: Classification TARIFF NO.: 8408.20.2000 Mr. Brian Walsh Barnes, Richardson & Colburn 303 East Wacker Drive Suite 1100 Chicago, IL 60601 RE: The tariff classification and country of origin marking of a diesel engine and transmission assembly from Germany Dear Mr. Walsh: In your letter dated February 23, 2000, on behalf of Freightliner Corporation, you requested a tariff classification ruling. You submitted photographs with your request. The merchandise in question is an assembly of a 4-stroke diesel direct injection, turbocharged engine with a transmission, exhaust pipe and engine support. The assembly will be imported in to the United States by your client and incorporated by your client into a panel van after importation. The applicable subheading for the diesel engine and transmission assembly will be 8408.20.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for compression ignition internal combustion piston engines to be installed in vehicles of subheading 8701.20 or heading 8702, 8703 or 8704. The rate of duty will be 2.5 percent ad valorem. You also asked about the country of marking for this merchandise. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.41(b), Customs Regulations (19 CFR 134.41(b)), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain. Section 134.1(d), defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported. In the circumstances as you have described them, it appears that your client will be the ultimate purchaser of these goods for purposes of the country of origin marking requirements. Section 134.32(h) states that articles for which the ultimate purchaser must necessarily know, or in the case of a NAFTA country, must reasonably know, the country of origin by reason of the circumstances of their importation are excepted from individual marking. Therefore, in the case presented here, the imported articles are excepted from marking and under 19 CFR 134.35, only the containers which reach the ultimate purchaser are required to be marked with the country of origin ("Made in Germany"). Lastly, with regard to your question about the invoicing of the merchandise at issue, please be advised that we do not routinely issue rulings on such matters. Informally, I can advise you that your proposed description would be inadequate for invoicing requirements under the Customs Regulations. I would recommend describing the merchandise as a "diesel engine assembled with transmission components for installation into an automotive truck." This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patrick J. Wholey at 212-637-7036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division